Öz İn this article, the institutioııs Itave been introduced, who lıave inftuence though their instrudıons and statements on thefinancial accounting system in the USA. The most important oııes of these institutioııs are SEC (Securities and Exchange Commissson), which is a public-sedor body and AlCPA (American Institute of Certifted Public Accountants) and FASB (Financial Accounting Standards Board), which are private-sector bodies. SEC lıas ftve members, ali of whom are appointed by the president of USA. The rnain function of SEC is to assure the corporations, which ad within the framework of Securities ACT SA, that is effective in 1933 and Securities E.vchange Ad, that mis effedive in 1934, to observe these ads and to control the adivities of the stock market. SEC was the fırst accounting standard-setting body, then this function has been accorded fırstly to AlCPA and then in 1973 to FASB as a result of the weaknesses of AlCPA. SEC is now in a very close coilaboration with FASB and it does not issue detailed accounting standards but it does approve that.
Anahtar Kelimeler:

abd, muhasebe, kurum


[1] La\vrence, S., International Accounting. London. 1996. ss. 109-116.

2] Schafer, W.. Die Reclıenschaftsberichte nach den Vorschriften der Securities and Exclıange Comnıission. Düsseldorf. 1970.

[3] Haller. A.. Die Grundlagen der externen Rechnungslegung in den USA. 4. Auflage. Stutlgart. 1994. ss.

[4] Miller. P.; Redding. R.. Tlıe FASB-The People, the Process, and the Politics. Homeuood. Illinois. 1986.

[5] Ed\vards, J.; Miranti. P., “A Professional Institutioıı in a Dvnamic Society”. The Journal of Accountancy. Mav 1987. s.26.

[6] Şensoy, N.. Amerika Birleşik Devletleri’nde Muhasebe Mesleği, Meslek Örgütleri ve Muhasebe İlkeleri. Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı. Sayı: 8, İstanbul. 1997. ss.31.36,37.

[7] Busse von Colbe. W.; Gassen. J.; Fülbier. R.; Pellens. B.. "Kurznachrichten Internationale Rechnungslegung". Der Betrieb. Düsseldorf. 9. April 1999. s.710.

[8] Selchert: Erhardt, Internationale Rechnungslegung, 2. Auflage. München. 1999. ss.23-24.

[9] Beresford. D.: Neary. R.. "T\vo-Year Update on the Emerging Issues Task Force". Financial Executive. November/Dezember 1987. ss.5,7.